Civic Intelligence

St Paul'S Child Development Center Inc

990 • Fiscal year 2017 • EIN 27-3543896

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 15, 2017

1475 Noble AvenueBridgeport, CT 06610

(203) 384-6023

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

46th percentile

0.02x

Higher debt load relative to assets than 46% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

45th percentile

0.02x

Higher debt load relative to revenue than 45% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

75th percentile

$67,322

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

68th percentile

12%

Faster asset growth than 68% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

18th percentile

-14%

Faster revenue growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$635,527

Up $66,220 (+12%) from 2016

Net Assets

Up

$620,780

Up $76,606 (+14%) from 2016

Liabilities

Down

$14,747

Down $10,386 (-41%) from 2016

Revenue

Down

$657,394

Down $109,547 (-14%) from 2016

Expenses

Down

$580,788

Down $18,228 (-3.0%) from 2016

Net Income

Down

$76,606

Down $91,319 (-54%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2012: $148,880Liabilities 2012: $0Net Assets 2012: $148,8802012Assets 2014: $228,973Liabilities 2014: $502Net Assets 2014: $228,4712014Assets 2015: $327,205Liabilities 2015: $66Net Assets 2015: $327,1392015Assets 2016: $569,307Liabilities 2016: $25,133Net Assets 2016: $544,1742016Assets 2017: $635,527Liabilities 2017: $14,747Net Assets 2017: $620,7802017Assets 2018: $669,371Liabilities 2018: $15,849Net Assets 2018: $653,5222018Assets 2019: $729,634Liabilities 2019: $19,320Net Assets 2019: $710,3142019Assets 2020: $887,202Liabilities 2020: $116,948Net Assets 2020: $770,2542020Assets 2021: $910,140Liabilities 2021: $185,271Net Assets 2021: $724,8692021Assets 2022: $971,566Liabilities 2022: $103,271Net Assets 2022: $868,2952022Assets 2023: $987,348Liabilities 2023: $159,277Net Assets 2023: $828,0712023Assets 2024: $1,049,454Liabilities 2024: $139,580Net Assets 2024: $909,8742024Assets 2025: $1,275,843Liabilities 2025: $184,204Net Assets 2025: $1,091,6392025

Highlighted filing

2017

Assets$635,527
Liabilities$14,747
Net Assets$620,780

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2012: $474,1792012Revenue 2014: $607,493Expenses 2014: $520,100Net Income 2014: $87,3932014Revenue 2015: $644,178Expenses 2015: $546,174Net Income 2015: $98,0042015Revenue 2016: $766,941Expenses 2016: $599,016Net Income 2016: $167,9252016Revenue 2017: $657,394Expenses 2017: $580,788Net Income 2017: $76,6062017Revenue 2018: $645,031Expenses 2018: $612,289Net Income 2018: $32,7422018Revenue 2019: $692,502Expenses 2019: $635,710Net Income 2019: $56,7922019Revenue 2020: $700,777Expenses 2020: $640,837Net Income 2020: $59,9402020Revenue 2021: $665,111Expenses 2021: $667,911Net Income 2021: -$2,8002021Revenue 2022: $769,466Expenses 2022: $626,040Net Income 2022: $143,4262022Revenue 2023: $764,882Expenses 2023: $805,106Net Income 2023: -$40,2242023Revenue 2024: $745,073Expenses 2024: $663,270Net Income 2024: $81,8032024Revenue 2025: $878,267Expenses 2025: $696,502Net Income 2025: $181,7652025

Highlighted filing

2017

Revenue$657,394
Expenses$580,788
Net Income$76,606
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$657,870
Mission and Program Overview

Mission

St. Paul's child development center is a preschool which strives to create child centered environments concerned with the development of the whole child - socially, emotionally, physically and intellectually.

St. Paul's Child Development Center is a preschool which strives to create child centered environments concerned with the development of the whole child socially, emotionally, physically and intellectually.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$417,831$457,735▲ $39,904
Land, Buildings, and Equipment, Net$138,058$130,351▼ $7,707
Accounts Receivable$9,433$42,580▲ $33,147
Prepaid Expenses and Deferred Charges$3,695$4,742▲ $1,047
Cash and Non-Interest-Bearing Accounts$290$119▼ $171
Total Assets$569,307$635,527▲ $66,220
Liabilities
Accounts Payable and Accrued Expenses$22,296$14,537▼ $7,759
Deferred Revenue$2,837$210▼ $2,627
Total Liabilities$25,133$14,747▼ $10,386
Net Assets / Fund Balance
Unrestricted Net Assets$544,174$620,780▲ $76,606
Total Net Assets Fund Balance$544,174$620,780▲ $76,606
Total Liabilities and Net Assets / Fund Balance$569,307$635,527▲ $66,220

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$82,602$19,033$101,635
Leasehold Improvements$47,749$13,766$61,515
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Priscilla HenchmanDirectorFT$66,322$1,000$67,322

Board Members and Trustees

NameTitle
Heather DemetBoard Chairman
Dotty MerrittBoard Member
Erika SingerBoard Member
Jeannette HarrisBoard Member
Roberta BartekBoard Secretary
Allison TigheBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,632
Program Service Revenue
$653,304
Investment Income
$458
Other Revenue
$0
Change in Net Assets
$76,606

Audited Revenue Reconciliation

Revenue per Audited Statements
$657,394
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$476
Total Revenue per Audited Statements
$657,870
Total Revenue per Form 990
$657,394
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$475,408
Other Expenses$105,380
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$353,702$1,326-$355,028
Current Officers, Directors, Trustees, and Key Employees$3,566$67,759-$71,325
Payroll Taxes$32,493$6,189-$38,682
Occupancy$34,434$1,416-$35,850
Fees for Services Other-$18,548-$18,548
Office Expenses$3,086$11,102-$14,188
Other Employee Benefits$9,582$791-$10,373
Depreciation Depletion$9,648$402-$10,050
Insurance$4,276$1,802-$6,078
Other Expenses$19,559$560-$560
Travel$273$274-$547
Total Functional Expenses$470,619$110,169$0$580,788

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$581,264
Expenses per Audited Statements$580,788
Total Expenses per Form 990$580,788
Expenses Not Reported on Form 990$476
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$476
Fundraising Gross Income$476
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

Our tax return is prepared by our accountant and reviewed by our Board of Directors at a monthly meeting after to processing. All of the Board members will have access to this information.

Form 990, Part VI, Section B, line 15

Each year the director and teachers complete a self evaluation and an evalutation is prepared for each of the teachers. This information is given to the Board with recommendations for salary increases. This is voted upon at a Board meeting.

Form 990, Part VI, Section C, line 19

Our governing documents, conflict of interest policy, tax returns, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
St Paul's Child Development Center
EIN
27-3543896
Phone
2033846023
Address
1475 Noble Avenue, Bridgeport, CT 06610

Signing Officer

Name
Priscilla Henchman
Title
Director
Phone
2033846023
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Priscilla Henchman
Formed
2010
Legal Domicile
Ct
Voting Board Members
7
Independent Board Members
6
Employees
18
Volunteers
2

Preparer

Firm
Apicella Testa & Company Pc
Address
680 BRIDGEPORT AVENUE, SHELTON, CT 06484
Preparer
James Traester CPA
Phone
2039259494
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

Income Taxes - The School is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. Accordingly, no provision for income taxes has been made in the accompanying financial statements. The School recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Management believes that the School has no tax positions that would require financial statement recognition or disclosure. The School's informational returns for fiscal years ending June 30, 2014 and after are subject to examination by the Internal Revenue Service and the State of Connecticut, generally for three years from the date they were filed.

Part XI, Line 2D - Other Adjustments:

Fundraising Direct Expense 476.

Part XII, Line 2D - Other Adjustments:

Fundraising Direct Expense 476.

Raw XML Appendix394 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income Taxes - The School is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. Accordingly, no provision for income taxes has been made in the accompanying financial statements. The School recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Management believes that the School has no tax positions that would require financial statement recognition or disclosure. The School's informational returns for fiscal years ending June 30, 2014 and after are subject to examination by the Internal Revenue Service and the State of Connecticut, generally for three years from the date they were filed.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising Direct Expense 476.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Fundraising Direct Expense 476.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0130351
IRS990ScheduleD/TotalExpensesPerForm990Amt0580788
IRS990ScheduleD/TotalRevenuePerForm990Amt0657394
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0657870
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0581264
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0All our communications, handbooks, registration forms, brochures, staff applications, and our advertisements include information about our nondiscrimination policy.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1School Readiness Grant from the CT Office of Early Childhood that is passed through the City of Bridgeport.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Our tax return is prepared by our accountant and reviewed by our Board of Directors at a monthly meeting after to processing. All of the Board members will have access to this information.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each year the director and teachers complete a self evaluation and an evalutation is prepared for each of the teachers. This information is given to the Board with recommendations for salary increases. This is voted upon at a Board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Our governing documents, conflict of interest policy, tax returns, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2c
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CT
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0569307
IRS990/TotalAssetsEOYAmt0635527
IRS990/TotalAssetsGrp/BOYAmt0569307
IRS990/TotalAssetsGrp/EOYAmt0635527
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03632
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0110169
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0470619
IRS990/TotalFunctionalExpensesGrp/TotalAmt0580788
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025133
IRS990/TotalLiabilitiesEOYAmt014747
IRS990/TotalLiabilitiesGrp/BOYAmt025133
IRS990/TotalLiabilitiesGrp/EOYAmt014747
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0544174
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0620780
IRS990/TotalOtherCompensationAmt01000
IRS990/TotalProgramServiceExpensesAmt0470619
IRS990/TotalProgramServiceRevenueAmt0653304
IRS990/TotalReportableCompFromOrgAmt066322
IRS990/TotalRevenueGrp/ExclusionAmt0458
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0653304
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0657394
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0569307
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0635527
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0274
IRS990/TravelGrp/ProgramServicesAmt0273
IRS990/TravelGrp/TotalAmt0547
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0544174
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0620780
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01475 Noble Avenue
IRS990/USAddress/CityNm0Bridgeport
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006610
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.stpaulscdc.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Priscilla Henchman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02033846023
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0St Paul's Child Development Center
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Inc
ReturnHeader/Filer/BusinessNameControlTxt0STPA
ReturnHeader/Filer/EIN0273543896
ReturnHeader/Filer/PhoneNum02033846023
ReturnHeader/Filer/USAddress/AddressLine1Txt01475 Noble Avenue
ReturnHeader/Filer/USAddress/CityNm0Bridgeport
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006610
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C6D1F181B7F2F4E973FD56A05BB8FAFCF69842DF
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C6D1F181B7F2F4E973FD56A05BB8FAFCF69842DF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.147.8.89
ReturnHeader/FilingSecurityInformation/IPDt02017-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm011:18:19
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0060876812
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0APICELLA TESTA & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0680 BRIDGEPORT AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHELTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd006484
ReturnHeader/PreparerPersonGrp/PhoneNum02039259494
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES TRAESTER CPA
ReturnHeader/ReturnTs02017-11-15T12:09:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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